Case Law Details
Kalpana Chimanlal Shah Vs ITO (Gujarat High Court)
The entire issue was examined by AO in the original scrutiny assessment. Any attempt on his part now to reexamine the issue would amount to change of opinion. Further, neither from the reasons nor from any other material on record, it could be gathered that there was any failure on the part of assessee to disclose truly and fully all material facts. Hence, reopening of assessment was wholly impermissible in law.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
Petitioner has challenged notice dated 6th October 2018 issued by the respondent Assessing Officer for reopening the petitioner’s assessment for AY 2011-2012.
Brief facts are as under :
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